Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Detention of goods on onward journey - detention on ground goods dispatched to different place than mentioned in documents - levy of penalty u/s 129 of UPGST Act - existence of mens rea or not - Held: It is undisputed purchaser was of Chandpur, but goods consigned to M/s Udit Engineers, Aligarh. When goods on onward journey, intercepted as e-way bill mentioned delivery place as Chandpur instead of Aligarh. This error can occur due to human error while filling form/e-way bill. No finding recorded by authorities below of mens rea for evading tax payment. State did not plead intention to evade tax. Court in Nancy Trading Company held error in not generating e-tax invoice before goods movement is human error, and in absence of specific finding regarding mens rea for tax evasion, proceedings u/s 129(3) should not have been initiated. Impugned orders cannot be sustained - petition allowed.
Detention of goods on onward journey - detention on ground goods dispatched to different place than mentioned in documents - levy of penalty u/s 129 of UPGST Act - existence of mens rea or not - Held: It is undisputed purchaser was of Chandpur, but goods consigned to M/s Udit Engineers, Aligarh. When goods on onward journey, intercepted as e-way bill mentioned delivery place as Chandpur instead of Aligarh. This error can occur due to human error while filling form/e-way bill. No finding recorded by authorities below of mens rea for evading tax payment. State did not plead intention to evade tax. Court in Nancy Trading Company held error in not generating e-tax invoice before goods movement is human error, and in absence of specific finding regarding mens rea for tax evasion, proceedings u/s 129(3) should not have been initiated. Impugned orders cannot be sustained - petition allowed.
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